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§ 4-3-2-2 SPECIFIC EXEMPTIONS.
   No municipal gross receipts tax shall be imposed on the gross receipts arising from:
   (A)   The transmission of messages by wire or other means from one point within the municipality to another point outside the municipality;
   (B)   Transporting persons or property for hire by railroad, motor vehicle, air transportation, or any other means from one point within the municipality to another point outside the municipality; or
   (C)   A business located outside the boundaries of a municipality on land owned by that municipality for which a gross receipts tax distribution is made pursuant to Section 7-1-6(D)(3) NMSA 1978.
('74 Code, § 4-8-2) (Ord. 50-1981)